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AUTO 318/1994 ECLI:ES:TC:1994:318A AI generated

Constitutional Court denies suspension of tax liquidation acts in multiple amparo proceedings against regional court judgments.

Case Number AUTO 318/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court denied the suspension of execution for five consolidated amparo resources challenging tax liquidation acts. The applicants, including Don Alberto Valverde Díez, argued against a regional court judgment upholding the tax assessment by the Regional Economic-Administrative Tribunal. The court ruled that the suspension request was inadmissible because the underlying administrative acts were not sufficiently urgent or reversible to warrant interim relief.

Legislator headnote

AI generated

Art. 149.1.18 CE; Art. 24 CE: The Constitutional Court may deny suspension of execution when the challenged administrative acts do not meet the strict requirements of urgency or irreversibility necessary for interim relief.

Keywords

AI generated
Constitutional Court Amparo Resources Tax Liquidation Suspension of Execution Regional Economic Tribunal Administrative Litigation Interim Relief

Cited Legislation

AI generated
Art. 149.1.18 CE
Art. 24 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Segunda

Magistrados

Don Luis López Guerra, don Eugenio Díaz Eimil, don Álvaro Rodríguez Bereijo, don José Gabaldón López, don Julio D. González Campos y don Carles Viver Pi-Sunyer.

Número y fecha BOE

Tipo y número de registro

Recursos de amparo 3393-1993, 3394-1993, 3395-1993, 3396-1993, 3397-1993 (acumulados)

Fecha de resolución

21/11/1994

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que originan los recursos de amparo 3.393/1993, 3.394/1993, 3.395/1993, 3.396/1993 y 3.397/1993

Resumen

Suspensión de la ejecución del acto que origina el amparo: actos de liquidación del I.R.P.F.: improcedencia.

Don Alberto Valverde Díez contra Sentencia del T.S.J. de Castilla y León que desestima recurso interpuesto contra resolución del Tribunal Económico-Administrativo Regional de Castilla y León, sobre liquidación de impuesto.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00318-1993_03393-03397 (5 recursos).pdf